Income Tax Act, 1962 (Act No. 58 of 1962)
Rules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court
Part B : Applications on Notice
B6. Set-down for hearing where no intention to oppose
If the respondent does not, on or before the day mentioned for that purpose in the notice in terms rule B5(b), notify the applicant of his or her intention to oppose, the applicant may request the Registrar to place the matter on the roll on the date determined by Registrar in terms of rule B5(c).